Question is pictured below.

A review ofthe accounting records of Benson Manufacturing indicated that the company incurred the following payroll costs during the month of March. Assume the company's financial statements are prepared in accordance with GAAP. 1. Salary of the company president$31,000. 2. Salary of the vice president of manufacturing$16,800. 3. Salary of the chief nancial officer$18,900. 4. Salary of the vice president of marketing$16,200. 5. Salaries of middle managers (department heads, production supervisors) in manufacturing plant$194,000. 6. Wages of production workers$928,000. 7. Salaries of administrative secretaries$108,000. 8. Salaries ofengineers and other personnel responsible for maintaining production equipment$170,000. 9. Commissions paid to sales staff$253,000. Required a. What amount of payroll cost would be classied as SG&A expense? b. Assuming that Benson made 3,600 units of product and sold 2,880 ofthem during the month of March, determine the amount of payroll cost that would be included in cost of goods sold. (Do not round intermediate calculations.) Payroll cost to be included in SG&A cost _ Payroll cost to be included in cost of goods sold _